Spousal Equivalent Benefits

(effective 1/1/07)

Lesley University is committed to prohibiting discrimination based on sexual orientation, and therefore provides benefits to partners of the same sex.

In all cases, the Plan Documents, insurance contracts, state and federal law govern questions about coverage. Medical and dental carriers may have different requirements for benefits, while other benefits (tuition remission, leaves, etc.) will be administered in accordance with relevant Policies and Procedures.

The Internal Revenue Service has ruled that domestic partners cannot be considered spouses for tax purposes at the federal level and the value of employer-paid domestic partner benefits must be reported as taxable income to the employee, and is subject to applicable tax withholding, including FICA and FUTA. In the case of group term life insurance benefits, the IRS has ruled that the cost of coverage for a domestic partner is not excludable from income. The cost must be reported as taxable income and computed using the Table 1 rates published by the IRS (the rates used to calculate imputed income). Depending upon state law, reporting and withholding may or may not be applied at the state level. Please speak to the Senior Benefits Analyst at 617.349.8784 for further information.

For more information regarding the eligibility and enrollment of a spousal equivalent please refer to the Human Resources's benefits eligibility web page.